Tally has released much delayed stat version 46 for statutory masters. This version has modifications as well as new addition of VAT forms for some states. For Rajasthan VAT form 48 and 50 are now available. Minor modifications for Kerala , MP ,Delhi and Uttaranchal has been also done. For Tally 7.2 Haryana users much awaited LS-9 and CST modification has been done.

Different Service Tax changes like modification of code and type of abatement etc has also been changed.
As we all know that stat file deals with Statutory Masters of each state. For Latest modifications done by each State Gov. or Central Gov. you need the latest release of the stat file. All State and central tax related compliance and latest modifications of state specific tax rules and other government rules are changed as they happen.
You can check which state version your Tally is running by pressing Ctrl+Alt+B on Gateway of Tally. In calculator area it would show the stat version.

For Tally 7.2 the file name is stat.slk which is ablout 3.76mb in size and for Tally 8.1 it is named as stat.900. It is a 915kb file.
You can see the release note for Tally 7.2 Here
and for Tally 8.1 Here

The download stat version link is Here for Tally 7.2 and Here for Tally8.1